ANNOUNCEMENT 15 Sep 2017
In September 2017, the South African Revenue Service (SARS) reintroduced an import tariff on beet and cane sugar.
NUMBER OF INTERVENTIONS
South Africa Revenue Service (SARS), Government Gazette No. 41118 No. R. 1000 of 15 September 2017: http://www.sars.gov.za/AllDocs/Embargo/Tariffs/LAPD-LSec-CE-TA-2017-44-%20Notice%20R1000%20GG%2041118%20Sch%201P1%20Eng%2015%20September%202017.pdf
On 15 September 2017, the import tariff was increased to 213.1c/kg (approx. USD 0.16 per kg) on beet and cane sugar. Prior to this date the import tariff was temporarily removed, see related state act. Beet and cane sugar goods fall under the following HS code subheadings: 1701.12, 1701.13, 1701.14, 1701.91 and 1701.99.
The SARS uses a variable tariff formula in order to adjust the import duty to a dollar-based reference price (DBRP). The DBRP represents the lowest duty-free price an importer pays in order to import goods to the Southern African Customs Union (SACU). In case the price dips below the DBRP, a duty is levied.